MOTOR SPIRIT TAX ACT INDEX
No Defenation
1 Short title, extend and commencement
CHAPTER II
8 TAXING
AUTHORITIES AND TRIBUNAL
4 Tribunal
CHAPTER III
8 LEVIES OF TAX
AND UTILIZATION OF THE PROCEEDS OF TAX
5A Levy and collection of additional tax
5B Levy and collection of turnover tax
7 Government may
grant refund of tax in certain cases
8 [Utilization of proceeds of tax]
CHAPTER IV
8 LICENSING OF
TRADERS
10 Expiry and renewal of license
11 No trader to carry on business without license
12 Suspensions or cancellation of license
CHAPTER V
8 LIABILITY TO KEEP
ACCOUNTS, TO SUBMIT
STATEMENTS,
POWERS OF INSPECTION AND SEARCH.
13 Traders to keep accounts and submit statement
14 Production and Inspection of accounts and documents
and search of premises
CHAPTER VI
8
APPEALS AND REVISION
16 Appeal
17 Revision
18 Court fee on appeal and application
19 Application of section 4 and 12 of Limitation Act IX
of 1908
20 Extension of period of limitation in certain cases
21 Statement of case of High Court
CHAPTER VII
8 OFFENCES,
PENALTIES AND PROCEDURE
23AA Penalty of contravention of
sub-section (4) of section 5B
23 Penalty for contravention of section 11
24 Penalty for failure to keep accounts or submit
returns
31 Jurisdiction to try offences
CHAPTER VIII
8 MISCELLANEOUS
32 Delegation of
power by Collector
32A Powers to transfer
proceedings
33 Officers to be public servants
34 Protection of
persons acting in good faith and limitation of suits and prosecutions
35 Exemptions
37 Taxes License fees and penalties to be recoverable as
arrears of land revenue
38 Certain sales not be liable to tax
39 Repeals, amendments and savings